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Tax Policy and Administration: Occupational Taxes on the Alcohol Industry Should Be Repealed

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Report Type Reports and Testimonies
Report Date Jan. 16, 1976
Report No. GGD-75-111
Subject
Summary:

Alcoholic beverage occupational taxes collected in fiscal year 1975 amounted to $21.5 million.

Taxpayer compliance with the alcohol-related occupational tax has dropped below acceptable levels; enforcement by the Bureau of Alcohol, Tobacco, and Firearms is inadequate. Although additional manpower in this area would undoubtedly increase both revenue and compliance, repeal of the occupational taxes appears preferable to increased enforcement.

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